With the rapid development of China’s economy and the deepening of economic globalization, the world economy is accelerating the transformation and upgrading of economy from industrial economy to knowledge. To improve the intellectual property creation, application, protection and management capabilities, is to enhance China’s capacity for independent innovation, promote scientific and technological progress, economic development, full implementation the inevitable choice of innovation driven development strategy. The patent assets as an important part of intellectual property, with its unique novelty, creativity and practicality, the role of social and economic development is particularly prominent. Therefore, such as the selection and application of how to improve and standardize the patent assets evaluation methods, improve the technical quality of intellectual property assessment. The two parties on the conclusions of the assessment are satisfied, become the evaluation technology of intellectual property right in urgent need to solve the problem.At present, the domestic and foreign asset evaluation industry is mainly theoretical and methods from tangible assets evaluation mature to assess the value of patent assets, including cost method, market method and income method. Combined with the actual situation of patent assets, in most cases, the market method are often due to the lack of the same or similar comparable examples and is not suitable because the cost of patent assets; has no integrity, weak correspondence and virtual, made in the patent asset development or process, whether the costs included in the cost and how to calculate, especially the difficulties in all expenses during the holding of the labor and labor become the focus. But for the income method applied widely at present as the most important thing is how to effectively select the parameters in these parameters, the share rate is a very important parameter, but is currently in the evaluation practice, and on it No definitive study, our country is not issued normative operation, the industry is not on its value should be considered for guidance, resulting in its subjective value are very large, the lack of scientific and impartiality. Aiming at the above problems, this paper introduces the related concepts of patent assets. The basic principle and method of characteristics and influencing factors and appraisal of patent assets on the patent law according to the relationship between asset value realization and the characteristics of patent assets and related products of income distribution, firstly based on the actual case using the comprehensive evaluation method to determine the static sharing rate in the second assumption of tangible assets and intangible assets contribute to other products the case of constant returns, dynamic estimated patent assets into revenue, compared with the last assessment results using the traditional income method, summarizes the research The strengths and weaknesses.